DEPB - Duty drawback - The appellants have not claimed drawback and DEPB benefit in respect of the exempted soles and they have not claimed such benefits on the value of the material in respect of which exemption has been taken - There is a reference to para 7.12 of the EXIM Policy in another context in relation to imports of patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments - The drawback notifications also stipulate that the rates of drawback schedule shall not be eligible for applicable to a commodity if such commodity is a manufactured or exported availing the benefit of Customs Notification No. 32/97 - the appellants are eligible for the customs duty exemption under Notification No. 32/9 - appeals of the assessee allowed
